Specialized use
In general, I think it's better to do a physical normalization in cases where multi-valued fields would be used.
But, I've encountered one situation where that looks fully appropriate. Many tables have status type fields -- which indicate state. These are simply signals which don't have further attributes. I have a table with staff contacts -- which can be 1:many. This works very well. Check the Microsoft Office site for full information on using these fields and also querying.